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TMI Blog2018 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Swamy Packagers Pvt. Ltd. is engaged in the manufacture of HDPE Containers and other Plastic Containers falling under Central Excise Tariff Heading 3923.90 of the First Schedule to the Central Excise Tariff Act, 1985. The Department carried out certain investigations in connection with the allegation that the appellant has not paid Central Excise duty on the goods manufactured by them. Such investigation was carried out commencing with search operation at the factory premises of the appellant and at the residential premises of Shri Deo Prakash Rungta, Director of the Appellant Company on 10.07.2002. Search operation was carried out also at the premises of the two major buyers, viz. M/s Sone Vanaspati Ltd., Aurangabad as well as M/s Patli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on the appellant as well as Shri Deo Prakash Rungta, Director as well as Shri Kali Kant Thakur, Director ; (iv) Seized the goods impugned and ordered for confiscation with an option to redeem the said goods on payment of redemption fine. (v) Penalty of Rs. 2,00,000/- imposed on Appellant. 2.2 The order of the adjudicating authority, in the first round of litigation, was challenged before the Tribunal, which resulted in the order dated 14.07.2006, in which, the case was remanded to the adjudicating authority for denovo adjudication with the following observations : "2. After hearing both sides duly represented by Shri B.N.Chattopadhyay, ld.Consultant for the appellant and Shri P.K.Das, ld.JDR for the Revenue, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Central Excise duty amounting to Rs. 72,37,269/- along with interest at applicable rate ; (ii) Penalty of an equal amount of duty demanded was also imposed on the appellant ; (iii) Penalties have also been imposed on Shri Deo Prakash Rungta, Director as well as Shri Kali Kant Thakur, Director ; (iv) Penalty of Rs. 5,00,000/- imposed on Appellant. The present impugned order was challenged in the present round of litigation. 3. With the above background, we heard Shri N. K. Chowdhury, ld.Advocate for the Appellant as well as Shri S. S. Chattopadhyay, ld.D.R. representing by the Revenue. 4. The ld.Advocate for the Appellant argued that it cannot be said that the appellant had colluded with M/s Swami Packagers Ltd. in manipulation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65/2018 dated 05.10.2018. The Tribunal in that Order dated 05.10.2018, set aside the impugned final order and remanded the matter to the adjudicating authority for re-quantification of the demand against M/s Swamy Packagers Pvt. Ltd. as well as Shri Deo Prakash Rungta, Director of the Appellant Company as also for redecision of the amount of penalty. The observations of the Tribunal are reproduced below : "6. The case made out by the Revenue after conclusion of investigations, is that the appellant has cleared the final products to two main customers by issuing documents in the name of three fictitious firms. The Department has obtained the ledger from the main customer and on that basis has worked out the total demand for Central Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The ld.D.R. for the Revenue has fairly admitted that the double entries as well as entries considered for inclusion even without documentary evidences are liable to be excluded from the turnover and may be re-determined. 8. From the impugned order, no clear reason is evident for denying SSI benefit. In the initial round of litigation, the adjudicating authority has extended such benefit while computing the final demand for duty. We find no reason to deny the benefit of SSI exemption even in the present round of litigation . It has also been argued by the appellant that if the SSI benefit is granted and the discrepancies pointed out in the quantification are removed, there will be no demand left. 9. After considering the arguments advan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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